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所谓的收益费用中心主义是按期间配比原则将企业取得的收入成果扣除为了取得这些成果所付出的努力即牺牲掉的费用,其差额算作利润。另一方面资产负债中心主义则认为收益利得是指与所有者投入资本无关的资产增加或负债减少或两者的结合。本文对两个观点进行浅析,对企业利润观以及经济决策提供意见。
The so-called proceeds of cost-centering principle is based on the principle of matching the income earned by the enterprise deducted in order to obtain the efforts of these achievements that is sacrificed expenses, the difference is counted as profits. On the other hand, the asset-liability center believes that profit-gain refers to the increase of assets or the reduction of liabilities or the combination of the two with nothing to do with the capital invested by the owner. This article analyzes two perspectives and provides advice on corporate profits and economic decisions.